CLA-2-40:RR:NC:N2:221 L86264
Mr. Kevin Callinan
Latexco US
54 Quail Run
Madison, CT 06443
RE: The tariff classification of cellular rubber products from Belgium
Dear Mr. Callinan:
In your letter dated July 5, 2005, you requested a tariff classification ruling.
Four samples were submitted with your request. One of the samples is a sheet of cellular rubber that has not been further worked. The remaining three samples are sheets of cellular rubber with perforations or ventilation channels running throughout the thickness. Your literature describes three different formulations of rubber. The sheets are available as a blend of 85 percent natural rubber and 15 percent styrene butadiene synthetic rubber (SBR), a blend of 80 percent natural rubber and 20 percent SBR, or a blend of 20 percent natural rubber and 80 percent SBR. The sheets will be used in the manufacture of mattresses, mattress toppers and pillows.
The applicable subheading for the sheets without perforations or channels, when made of a blend of 85 percent natural rubber and 15 percent SBR or a blend of 80 percent natural rubber and 20 percent SBR, will be 4008.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: of natural rubber. The rate of duty will be free.
The applicable subheading for the sheets without perforations or channels, when made of a blend of 20 percent natural rubber and 80 percent SBR, will be 4008.11.5000, HTS, which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the sheets that have perforations or channels throughout the thickness, when made of any of the blends of natural and synthetic rubber, will be 4016.10.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division